ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 96
(Senators Laird, Miller, Plymale, Browning, Unger and D. Facemire, original
sponsors)
____________
[Passed March 10, 2011; to take effect July 1, 2011.]
____________
AN ACT to amend and reenact §7-7-2, §7-7-3, §7-7-4, §7-7-4a, §7-7-
6b, §7-7-6d, §7-7-7, §7-7-7a, §7-7-9, §7-7-11, §7-7-12, §7-7-
13, §7-7-14, §7-7-15, §7-7-16, §7-7-16a and §7-7-20 of the
Code of West Virginia, 1931, as amended, all relating
generally to eliminating outmoded language concerning
compensation of county elected officials by certain county
classes; repealing the requirement that the compensation of
certain county employees be in compliance with the Economic
Stabilization Act of 1970; transferring some training program
responsibilities and valuation classification of property
responsibilities from the State Tax Commissioner to the State
Auditor in accordance with existing code provisions;
authorizing the State Tax Commissioner and State Auditor to
establish training programs for certain employees; eliminating
language regarding the transition from part-time to full-time
prosecutors inconsistent with other code provisions; removing the limitations on food, lodging, registration fees and
mileage on authorized training; eliminating the outdated
property valuations used to determine the compensation of
elected county officials; permitting a county sheriff to turn
over an impounded dog to the local humane society instead of
killing it; eliminating references to county positions that no
longer exist; and removing the limitation of the costs for the
housing and feeding of prisoners in counties having a
population of thirty thousand or less.
Be it enacted by the Legislature of West Virginia:
That §7-7-2, §7-7-3, §7-7-4, §7-7-4a, §7-7-6b, §7-7-6d, §7-7-
7, §7-7-7a, §7-7-9, §7-7-11, §7-7-12, §7-7-13, §7-7-14, §7-7-15,
§7-7-16, §7-7-16a and §7-7-20 of the Code of West Virginia, 1931,
as amended, be amended and reenacted, all to read as follows:
ARTICLE 7. COMPENSATION OF ELECTED COUNTY OFFICIALS.
§7-7-2. Establishment of county in-service training programs;
further additional duties for prosecuting attorney in
any county in excess of two hundred thousand.
(a) There is hereby established county in-service training
programs as hereinafter set forth.
(b) The Attorney General is hereby authorized and directed to
establish such in-service training programs as in his or her
opinion will do most to assist the prosecuting attorneys in the
performance of their duties. The Attorney General is authorized to
accept any federal aid which may be made available or any financial
assistance which may be available from any private nonprofit
organization for the purposes of this section. The prosecuting
attorney in any county having a population in excess of two hundred thousand shall also discharge the additional duties imposed upon
him or her by the provisions of section thirteen-a, article five,
chapter forty-nine of this code.
(c) The State Auditor is hereby authorized and directed to
establish such in-service training programs for county
commissioners, county clerks, sheriffs and their assistants and
employees as in his or her opinion will do most to modernize and
improve the services of their respective offices. The State
Auditor in conjunction with the West Virginia Supreme Court of
Appeals is authorized and directed to establish such in-service
training programs for circuit clerks and their assistants and
employees. The State Tax Commissioner is authorized and directed
to establish such in-service training programs for assessors and
their assistants and employees. The State Tax Commissioner, State
Auditor and the West Virginia Supreme Court of Appeals are
authorized to accept any federal aid which may be made available or
any financial assistance which may be available from any private
nonprofit organization for the purpose of this article.
(d) Each of the county officials mentioned in this section,
and, at is or her option, one or more of his or her assistants,
deputies and employees, shall participate in the programs
established under this section.
(e) The county commission is authorized and directed to expend
funds for the purpose of reimbursing such officials and employees
for the actual amount expended by them for food, lodging and
registration while in attendance at authorized training for the
purpose of this section.
§7-7-3. Classification of counties for purpose of determining compensation of elected county officials.
(a) Effective July 1, 1996, and thereafter, for the purpose of
determining the compensation of elected county officials, the
counties of the State of West Virginia will be grouped into ten
classes based on their assessed valuation of property, all classes.
These ten classes and the minimum and maximum valuation of
property, all classes, established to determine the classification
of each county are as follows:
Minimum AssessedMaximum Assessed
Valuation of PropertyValuation of Property
ClassAll ClassesAll Classes
Class I$ 2,000,000,000No Limit
Class II$ 1,500,000,000$ 1,999,999,999
Class III$ 1,000,000,000$ 1,499,999,999
Class IV$ 700,000,000$ 999,999,999
Class V$ 600,000,000$ 699,999,999
Class VI$ 500,000,000$ 599,999,999
Class VII$ 400,000,000$ 499,999,999
Class VIII$ 300,000,000$ 399,999,999
Class IX$ 200,000,000$ 299,999,999
Class X$-0-$ 199,999,999
(b) The assessed valuation of property, all classes, that
shall be used as the base to determine the class of a county shall
be the assessed valuation of property, all classes, of the county
as certified by the county assessor, State Auditor and county clerk prior to March 29, 1996.
(c) Prior to March 29, 1998, and each second year thereafter,
the county commission of each county, shall determine if the
assessed valuation of property, all classes, of the county, as
certified by the county assessor, State Auditor and county clerk is
within the minimum and maximum limits of a class above or below the
class in which the county then is. If the county commission so
determines, it shall record the new classification of the county
with the State Auditor and State Tax Commissioner and record its
action on its county commission record.
(d) The classification of each county shall be subject to
review by State Auditor. He or she shall determine if the
classification of each county is correct based on the final assessed
valuation of property, all classes, certified to him or her by the
county assessor, State Auditor and county clerk. If he or she finds
that a county is incorrectly classified, he or she shall notify the
county commission of that county promptly of his or her finding and
in any case shall notify the county prior to June 30 of that current
fiscal year. Any county commission so notified shall correct its
classification immediately and make any necessary corrections in the
salaries of its elected county officials for the next fiscal year.
(e) Notwithstanding the provisions of this article, whenever
any other provision of this code refers to classifications of
counties for purposes of imposing any right, duty or responsibility,
the classification system set forth in subsection (a) of this
section shall be utilized for determining the classification of a
particular county.
§7-7-4. Compensation of elected county officials and county
commissioners for each class of county; effective date.
(1) The increased salaries to be paid to the county
commissioners and the other elected county officials described in
this subsection on and after July 1, 2006, are set out in
subdivisions (5) and (7) of this subsection. Every county
commissioner and elected county official in each county, whose term
of office commenced prior to or on or after July 1, 2006, shall
receive the same annual salary by virtue of legislative findings of
extra duties as set forth in section one of this article.
(2) Before the increased salaries, as set out in subdivisions
(5) and (7) of this subsection, are paid to the county commissioners
and the elected county officials, the following requirements must be
met:
(A) The Auditor has certified that the proposed annual county
budget for the fiscal year beginning the first days of July, 2006,
has increased over the previous fiscal year in an amount sufficient
for the payment of the increase in the salaries, set out in
subdivisions (5) and (7) of this subsection, and the related
employment taxes: Provided, That the Auditor may not approve the
budget certification for any proposed annual county budget
containing anticipated receipts which are unreasonably greater or
lesser than that of the previous year. For purposes of this
subdivision, the term "receipts" does not include unencumbered fund
balance or federal or state grants; and
(B) Each county commissioner or other elected official described in this subsection in office on the effective date of the
increased salaries provided by this subsection who desires to
receive the increased salary has prior to that date filed in the
office of the clerk of the county commission his or her written
agreement to accept the salary increase. The salary for the person
who holds the office of county commissioner or other elected
official described in this subsection who fails to file the written
agreement as required by this paragraph shall be the salary for that
office in effect immediately prior to the effective date of the
increased salaries provided by this subsection until the person
vacates the office or his or her term of office expires, whichever
first occurs.
(3) If there is an insufficient projected increase in revenues
to pay the increased salaries and the related employment taxes, then
the salaries of that county's elected officials and commissioners
shall remain at the level in effect at the time certification was
sought.
(4) In any county having a tribunal in lieu of a county
commission, the county commissioners of that county may be paid less
than the minimum salary limits of the county commission for that
particular class of the county.
(5)COUNTY COMMISSIONERS
Class I$36,960
Class II$36,300
Class III$35,640
Class IV$34,980
Class V$34,320
Class VI$28,380
Class VII$27,720
Class VIII$25,080
Class IX$24,420
Class X$19,800
(6) For the purpose of determining the salaries to be paid to
the elected county officials of each county, the salaries for each
county office by class, set out in subdivision (7) of this
subsection, are established and shall be used by each county
commission in determining the salaries of each of their county
officials other than salaries of members of the county commission.
(7) OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerkassessorAttorney
Class I$44,880$55,440$55,440$44,880$ 96,600
Class II$44,220$54,780$54,780$44,220$ 94,400
Class III$43,890$53,460$53,460$43,890$ 92,200
Class IV$43,560$53,154$53,154$43,560$ 90,000
Class V$43,230$52,800$52,800$43,230$ 87,800
Class VI$42,900$49,500$49,500$42,900$ 59,400
Class VII$42,570$48,840$48,840$42,570$ 56,760
Class VIII$42,240$48,180$48,180$42,240$ 54,120
Class IX$41,910$47,520$47,520$41,910$ 50,160
Class X$38,280$42,240$42,240$38,280$ 46,200
(8) Any county clerk, circuit clerk, county assessor or
sheriff of a Class I through Class V county, inclusive, any
assessor or any sheriff of a Class VI through Class IX county,
inclusive, shall devote full-time to his or her public duties to
the exclusion of any other employment: Provided, That any public
official, whose term of office begins when his or her county's
classification imposes no restriction on his or her outside
activities, may not be restricted on his or her outside activities
during the remainder of the term for which he or she is elected.
§7-7-4a. Authorizing the option of full-time status for part-time
prosecuting attorneys.
(a) On or before the first day of January, two thousand nine,
a county may not have a part-time prosecutor. The county
commissions of counties in Class VI through X shall then
compensate all prosecuting attorneys that have changed to full-
time by virtue of this section at the same rate of compensation
established for a prosecuting attorney in a Class V county:
Provided, That, upon mutual agreement of the prosecuting attorney
and the county commission, the prosecuting attorney may choose to
remain a part-time prosecuting attorney.
(b) If, after the first day of January, two thousand nine,
during the course of a term of office, pursuant to subsection (a)
of this section, any prosecutor who becomes full-time or chooses
to remain part-time who believes that the responsibilities of his
or her office either no longer requires a full-time position or
believes that the duties of the part-time position have become full-time, may, by mutual agreement with the county commission,
either return to part-time status or change to full-time status:
Provided, That, if the decision to change to full-time or part-
time status is made during an election year, the decision must be
by mutual agreement between the county commission and the
prosecutor-elect: Provided, however, That any prosecutor who
returns to part-time status shall, thereafter, be compensated at
the rate of compensation set forth in section four of this article
for a prosecuting attorney of his or her class county and any
prosecutor that changes to full-time status shall, thereafter, be
compensated at the same rate of compensation established for a
prosecuting attorney in a Class V county.
(c) If, after the first day of January, two thousand nine,
any prosecutor or prosecutor-elect desires to change to full-time
status and the county commission objects to such change due to an
alleged financial condition of the county, then either party may
request the State Auditor's office to examine the county's
financial condition and certify whether or not there are
sufficient funds to support a full-time position. The State
Auditor shall then, within ninety days of such request, certify
whether or not there are sufficient funds available to support a
full-time prosecutor in the county. If the State Auditor
certifies that there are sufficient funds available, then the
prosecutor or prosecutor elect must be changed to full-time status
and be compensated at the same rate of pay as a prosecutor in a
Class V county.
(d) Nothing in this section may be construed to prohibit a
part-time prosecuting attorney from remaining part-time with the
mutual agreement of the county commission.
§7-7-6b. Additional compensation of assessors according to county
classification.
For the purpose of determining the additional compensation to
be paid to the county assessor of each county for the additional
duties provided by section six-a of this article, the following
compensations for each county assessor by class, as provided in
section three of this article, are hereby established and shall be
used by each county commission in determining the compensation of
each county assessor; for assessors in Class I - V counties,
inclusive, $15,000; for assessors in Class VI and VII counties,
$10,000; for assessors in Class VIII and IX counties, $9,000; for
assessors in Class X counties, $6,500.
§7-7-6d. Collection of head tax on dogs; duties of assessor and
sheriff; registration of dogs; disposition of head
tax; taxes on dogs not collected by assessor.
(a) It shall be the duty of the county assessor and the
assessor's deputies of each county within the state, at the time
they are making assessment of the personal property within such
county, to assess and collect a head tax of $1 on each male or
spayed female dog and of $2 on each unspayed female dog; and in
addition to the above, the assessor and the assessor's deputies
shall have the further duty of collecting any such head tax on
dogs as may be levied by the ordinances of each and every municipality within the county. In the event that the owner,
keeper, or person having in his or her possession or allowing to
remain on any premises under his or her control any dog above the
age of six months, shall refuse or fail to pay such tax, when the
same is assessed or within fifteen days thereafter, to the
assessor or deputy assessor, then such assessor or deputy assessor
shall certify such tax to the county dog warden; if there be no
county dog warden he or she shall certify such tax to the county
sheriff, who shall take charge of the dog for which the tax is
delinquent and impound the same for a period of fifteen days, for
which service he or she shall be allowed a fee of $1.50 to be
charged against such delinquent taxpayer in addition to the taxes
herein provided for. In case the tax and impounding charge herein
provided for shall not have been paid within the period of fifteen
days, then the sheriff may sell the impounded dog and deduct the
impounding charge and the delinquent tax from the amount received
therefor, and return the balance, if any, to the delinquent
taxpayer. Should the sheriff fail to sell the dog so impounded
within the time specified herein, he or she shall turn the animal
over to the local humane society or similar organization.
(b) At the same time as the head tax is assessed, the
assessor and the assessor's deputies shall, on the forms
prescribed under section four, article twenty, chapter nineteen of
this code, take down the age, sex, color, character of hair (long
or short) and breed (if known) and the name and address of the
owner, keeper or harborer thereof. When the head tax, and extra charges, if any, are paid, the officer to whom payment is made
shall issue a certificate of registration and a registration tag
for such dog.
(c) In addition to the assessment and registration above
provided for, whenever a dog either is acquired or becomes six
months of age after the assessment of the personal property of the
owner, keeper or harborer thereof, the said owner, keeper or
harborer of said dog shall, within ten days after the acquisition
or maturation, register the said dog with the assessor, and pay
the head tax thereon unless the prior owner, keeper or harborer
paid the head tax.
(d) All certificates of registration and registration tags
issued pursuant to the provisions of this section shall be issued
for the fiscal year and shall be valid from the date on which
issued until June 30 of that fiscal year, or until reissued by the
assessor or the assessor's deputy in the regular performance of
his or her duties, but in no case shall previous registration tags
be valid after September 30 of the next ensuing fiscal year.
(e) The assessor collecting the head tax on dogs shall be
allowed a commission of ten percent upon all such taxes collected
by the assessor and shall turn in to the county treasurer ninety
percent of such taxes so collected, as are levied by this section;
and the assessor shall turn over to the treasurer or other proper
officer of each and every municipality within the county ninety
percent of such taxes levied by the ordinances of such
municipality. All such dog taxes, except those belonging to municipalities, shall be accredited to the dog and kennel fund
provided for in section ten, article twenty, chapter nineteen of
this code. Such dog taxes as are collected for and turned over to
municipalities shall be deposited by the proper officer of such
municipality to such fund and shall be expended in such manner as
the law of such municipality may provide. All taxes on dogs not
collected by the assessor shall be collected by the regular tax
collecting officer of the county and placed to the credit of the
dog and kennel fund.
§7-7-7. County assistants, deputies and employees; their number
and compensation; county budget.
(a) The county clerk, circuit clerk, sheriff, county assessor
and prosecuting attorney, by and with the advice and consent of
the county commission, may appoint and employ, to assist them in
the discharge of their official duties for and during their
respective terms of office, assistants, deputies and employees.
The county clerk may designate one or more of his or her
assistants as responsible for all probate matters.
(b) The county clerk, circuit clerk, sheriff, county assessor
and prosecuting attorney shall, prior to March 2 of each year,
file with the county commission a detailed request for
appropriations for anticipated or expected expenditures for their
respective offices, including the compensation for their
assistants, deputies and employees, for the ensuing fiscal year.
(c) The county commission shall, prior to March 29 of each
year by order fix the total amount of money to be expended by the county for the ensuing fiscal year, which amount shall include the
compensation of county assistants, deputies and employees. Each
county commission shall enter its order upon its county commission
record.
(d) The county clerk, circuit clerk, sheriff, county assessor
and prosecuting attorney shall then fix the compensation of their
assistants, deputies and employees based on the total amount of
money designated for expenditure by their respective offices by
the county commission and the amount expended shall not exceed the
total expenditure designated by the county commission for each
office.
(e) The county officials, in fixing the individual
compensation of their assistants, deputies and employees and the
county commission in fixing the total amount of money to be
expended by the county, shall give due consideration to the
duties, responsibilities and work required of the assistants,
deputies and employees and their compensation shall be reasonable
and proper.
(f) After the county commission has fixed the total amount of
money to be expended by the county for the ensuing fiscal year and
after each county official has fixed the compensation of each of
his or her assistants, deputies and employees, as provided in this
section, each county official shall file prior to June 30, with
the clerk of the county commission, a budget statement for the
ensuing fiscal year setting forth the name, or the position
designation if then vacant, of each of his or her assistants, deputies and employees, the period of time for which each is
employed, or to be employed if the position is then vacant, and
his or her monthly or semimonthly compensation.
(g) All budget statements required to be filed by this
section shall be verified by an affidavit by the county official
making them. Among other things contained in the affidavit shall
be the statement that the amounts shown in the budget statement
are the amounts actually paid or intended to be paid to the
assistants, deputies and employees without rebate, and without any
agreement, understanding or expectation that any part thereof
shall be repaid to him or her, and that, prior to the time the
affidavit is made, nothing has been paid or promised him or her on
that account, and that if he or she shall thereafter receive any
money, or thing of value, on account thereof, he or she will
account for and pay the same to the county. Until the statements
required by this section have been filed, no allowance or payments
shall be made to any county official or their assistants, deputies
and employees.
(h) Each county official named in this section shall have the
authority to discharge any of his or her assistants, deputies or
employees by filing with the clerk of the county commission a
discharge statement specifying the discharge action: Provided,
That no deputy sheriff appointed pursuant to the provisions of
article fourteen, chapter seven of this code, shall be discharged
contrary to the provisions of that article.
§7-7-7a. Limit of budget expenditures.
(a) No county clerk, circuit clerk, sheriff, county assessor
or prosecuting attorney may, without the approval of the county
commission, spend or obligate, before the end of the calendar
year, more than fifty percent of the funds allocated for his or
her office in the fiscal year budget, in any fiscal year where the
person holding the office is leaving office due to either
resignation or the results of an election.
(b) As used in subsection (a) of this section, "spend or
obligate" includes, but is not limited to, increasing employee
salaries to a level that would create a deficit in the budget if
paid during the remainder of the fiscal year in addition to other
anticipated expenditures.
§7-7-9. Procedure for payment of compensation.
(a) The compensation of the county clerk, circuit clerk,
sheriff, county assessor, prosecuting attorney, and their
assistants, deputies and employees shall be paid monthly or
semimonthly by the county court, which compensation shall be paid
out of the county treasury in the manner prescribed by law.
(b) The county commission, after the filing of the budget
statement specified in section seven of this article, may, by
order of record, authorize and order a draft on the county
treasurer, payable out of the general county fund, to be drawn in
favor of the county official, assistant, deputy or employee named
in this statement, in payment of the compensation to which the
person is entitled.
(c) The draft shall not be issued to the county official, assistant, deputy or employee until the proper county official has
filed a detailed monthly or semimonthly statement with the county
treasurer and has filed with the county clerk a duplicate copy of
the monthly or semimonthly statement, together with a receipt from
the county treasurer, showing that the person to be paid has paid
into the county treasury all moneys belonging to the county that
have been collected by him or her during that pay period as shown
by the monthly or semimonthly statement.
(d) When the order for the draft has been entered of record,
the president and clerk of the county court shall be authorized to
issue and approve by their signature the draft.
§7-7-11. Illegal orders for compensation.
If any clerk shall issue and deliver a draft to any county
clerk, circuit clerk, sheriff, county assessor, prosecuting
attorney, or any of their assistants, deputies or employees, in
payment of their compensation, without all the applicable
requirements of this article being complied with, the draft so
issued and delivered shall be illegal and invalid. The clerk and
the sureties on his or her bond shall be liable to the county
commission of his or her county for the payment thereof.
§7-7-12. Sharing compensation prohibited.
No county official shall receive or be paid, directly or
indirectly, any part of the compensation of any assistant, deputy
or employee, or any fee or reward for appointing him or her to his
or her position. No member of a county commission shall receive
or be paid, directly or indirectly, any part of the compensation of any other county officer named in this article, or of any
county assistant, deputy or employee. If any county commissioner
or county official violates the provisions of this section, he or
she shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not more than $500, or imprisoned in the
county jail not more than one year, or both fined and imprisoned.
Any county commissioner or county official so convicted shall
forfeit his or her office.
§7-7-13. Allowance for expenses of sheriff.
(a) The county commission of every county shall allow the
actual and necessary expenses incurred by the sheriff in the
discharge of his or her duties including, but not limited to,
those incurred in arresting, pursuing or transporting persons
accused or convicted of crimes and offenses; in the cost of law-
enforcement and safety equipment; in conveying or transporting a
prisoner from and to jail to participate in court proceedings; and
in conveying or transferring any person to or from any state
institution where he or she may be committed from his or her
county, where the sheriff is authorized to convey or transfer the
person: Provided, That the law-enforcement agency that places a
person under arrest shall be responsible for the person's initial
transportation to a regional or county jail, except where there is
a preexisting agreement between the county and the political body
the other law-enforcement agency serves. Any person transported
to the regional jail as provided for by the provisions of this
section shall, upon conviction for the offense causing his or her incarceration, pay the reasonable costs of the transportation.
The money is to be collected by the court of conviction at the
current mileage reimbursement rate. The county commission shall
allow the actual and necessary expenses incurred in serving
summonses, notices or other official papers in connection with the
sheriff's office.
(b) Every sheriff shall file monthly, under oath, an accurate
account of all the actual and necessary expenses incurred by him
or her, his or her deputies, assistants and employees in the
performance and discharge of their official duties supported by
verified accounts before reimbursement thereof shall be allowed by
the county commission. Reimbursement, properly allowed, shall be
made from the general county fund.
§7-7-14. Training of sheriffs and deputies; payment of expenses
thereof by county commission.
The county commission of each county is authorized, at its
discretion, to expend from the general county fund, upon request
and requisition by the sheriff of the county, the necessary and
proper travel expenses and tuition expenses for the training of
the sheriff and his or her deputies of the county in the
performance of their duties, as sheriff and deputy.
§7-7-15. Allowance for expenses of prosecuting attorney.
In addition to his or her compensation, the prosecuting
attorney and his or her assistants shall be reimbursed for actual
traveling expenses within the state in the performance of their
official duties, and when out of the state for the purpose of taking depositions in cases in which other counsel is not employed
by the court under section one, article three, chapter sixty-two
of this code, which expenses shall be duly itemized and verified,
and shall, if found correct, be allowed by the county commission
and be paid monthly out of the general county fund.
§7-7-16. Mileage allowance for county officials and employees.
(a) The county commission of each county shall allow to each
county official and to their deputies, assistants and employees,
when they are required to drive their personally owned vehicles in
the actual performance and discharge of their official duties,
reimbursement at a uniform rate for all individuals as approved by
the county commission.
(b) Every county official shall file monthly, under oath, a
full and accurate account of all the actual mileage driven by him
or her, his or her deputies, assistants and employees, in the
performance and discharge of their official duties supported by
verified accounts before reimbursement thereof shall be allowed by
the county commission. Reimbursement, properly allowed, shall be
made from the general county fund.
§7-7-16a. Motor vehicles owned by the county.
The sheriff of each county and his or her deputies who are
engaged in law-enforcement activities may, in the discretion of
the sheriff, use a motor vehicle owned by the county to travel
from his or her residence to his or her workplace and return. Any
other county official or employee may, or may not, in the
discretion of the county commission, be furnished with the use of a motor vehicle owned by the county to travel from his or her
residence to his or her workplace and return: Provided, That such
usage is subject to the supervision of said sheriff or commission
and is directly connected with and required by the nature and in
the performance of such sheriff's, deputy's, county official or
employee's duties and responsibilities.
§7-7-20. Penalties.
If any county clerk, circuit clerk, sheriff, county assessor
or prosecuting attorney fail to file the detailed request for
appropriations or the budget statement as provided in section
seven of this article or fail to file the monthly or semimonthly
statement as provided in section nine of this article or fail to
file the statement of expenditures as provided for in section
seventeen of this article, or if any county clerk, circuit clerk,
sheriff, county assessor, prosecuting attorney, their assistants,
deputies or employees, fail to comply with any of the requirements
provided in this article, he or she shall, except where another
penalty is prescribed, be guilty of a misdemeanor, and, upon
conviction thereof, shall be fined not less than $50 nor more than
$100, or confined in jail not less than thirty days nor more than
six months, or both fined and confined.